TABLE OF CONTENTS

Volume 6, Issue 3 (August 2009)

Special Issue on XBRL: Implications for Reporting and Governance

Executive Summaries
Editorials
Original Articles
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Executive Summaries

Executive Summaries

Int J Discl Gov 6: 181-183; doi:10.1057/jdg.2009.12

Abstract | Full Text | PDF

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Editorials

Special issue: XBRL and the future of disclosure

Michael Alles

Int J Discl Gov 6: 184-185; doi:10.1057/jdg.2009.10

Abstract | Full Text | PDF

Sorry wrong number – Study finds financial results of 209 listed Indian companies don't add up

Liv Apneseth Watson

Int J Discl Gov 6: 185-187; doi:10.1057/jdg.2009.11

Abstract | Full Text | PDF

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Original Articles

XBRL's Global Ledger Framework: Exploring the standardised missing link to ERP integration

Eric E Cohen

Int J Discl Gov 6: 188-206; doi:10.1057/jdg.2009.5

Abstract | Full Text | PDF

XBRL: Solving real-world problems

Glen L Gray and David W Miller

Int J Discl Gov 6: 207-223; advance online publication, May 14, 2009; doi:10.1057/jdg.2009.8

Abstract | Full Text | PDF

Design and standardisation of XBRL solutions for governance and transparency

Maciej Piechocki, Carsten Felden, André Gräning and Roger Debreceny

Int J Discl Gov 6: 224-240; doi:10.1057/jdg.2009.9

Abstract | Full Text | PDF

Nonprofessional investors' perceptions of the efficiency and effectiveness of XBRL-enabled financial statement analysis and of firms providing XBRL-formatted information

Robert Pinsker and Patrick Wheeler

Int J Discl Gov 6: 241-261; advance online publication, May 14, 2009; doi:10.1057/jdg.2009.6

Abstract | Full Text | PDF

Interactive financial reporting using XBRL: An overview of the global markets and Europe

Apostolos K Apostolou and Konstantinos A Nanopoulos

Int J Discl Gov 6: 262-272; advance online publication, May 7, 2009; doi:10.1057/jdg.2009.3

Abstract | Full Text | PDF